CPA Exam

The CPA Exam is a comprehensive assessment designed to evaluate the knowledge and skills necessary for a career in accounting.

Structure and Format of the CPA ExamCore Accounting PrinciplesEthics and Professional Responsibility
Auditing Procedures and Risk AssessmentAdvanced Financial ReportingFederal Taxation and Business Law
Applying Accounting Concepts in PracticeTax Planning and ComplianceEthical Decision-Making in Accounting
Effective Study PlanningMastering Multiple-Choice and SimulationsTest Day Preparation and Mindset
Structure and Format...Core Accounting Prin...Ethics and Professio...Auditing Procedures ...Advanced Financial R...Federal Taxation and...Applying Accounting ...Tax Planning and Com...Ethical Decision-Mak...Effective Study Plan...Mastering Multiple-C...Test Day Preparation...
Practical Applications

Ethical Decision-Making in Accounting

Facing Real-World Ethical Challenges

Accountants often encounter situations where the right choice isn’t always clear. Applying the AICPA Code of Professional Conduct helps guide those decisions.

Approaching Ethical Dilemmas

  • Identify stakeholders and possible impacts.
  • Consult professional standards and seek advice if needed.
  • Choose actions that maintain integrity and public trust.

Staying Professional

Upholding ethics protects your reputation and your clients, and it's required by law for licensed CPAs.

Examples

  • A CPA discusses a client’s request to underreport income and refuses to participate.

  • An accountant consults with a supervisor when unsure about a potential conflict of interest.

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Effective Study Planning